Virginia State Tax Return

Virginia's Official Website
Refund Status Hotline1-804-367-2486
General Information1-804-367-8031

Virginia Individual Income Tax Provisions

Like many of the other states that tax residents, Virginia uses a joint filing system to assess taxes to married couples. In a joint system, both spouses combine their income into a single amount, which the state then uses to tax. This method plays into the concept of the family as one single economic entity, and therefore should be taxed as a single unit.

Also in conjunction with many other states that assess income tax, Virginia uses the federal adjusted gross income as its tax base. However, there are a few differences which should be noted, as some sources of income aren't taxed.


The following sources of income are not included in the tax base for state residents:

  • Interest from U.S. Government bonds
  • Lottery winnings less than $600
  • Unemployment compensation
  • Social Security benefits
  • Active Duty Military CZE and up to $15,000 of basic military pay if on extended active duty
  • Up to $3,000 of state National Guard pay
  • Capital gains from land sales for open space use
  • Long-term capital gains from investments in state-certified technology businesses
  • Capital gains relating to historic rehabilitation tax credit


Virginia uses a standard deduction of $3,000 for those who file single, head of household, or married, filing single. For joint filers, the state standard deduction is increased to $6,000. Other deductions include:

  • Deductions based on age and income for residents aged 65 and older
  • Child and dependent care expenses
  • $1,000 per child for foster parents
  • Bone marrow donor screening fees
  • State college savings plans distributions and refunds
  • Continuing teacher education expenses
  • Prepaid funeral, medical, and dental premiums
  • Long-term health care insurance premiums
  • Contributions to Virginia public school construction grants
  • Income from tobacco quota buyouts
  • Sales tax paid on energy efficient appliances
  • Organ and tissue donation expenses
  • Mileage for charitable organizations
  • Dealer disposition property income
  • Up to $20,000 in disability income

State and local income taxes, as well as federal income taxes are not deductible.

2023 Virginia Tax Rates

If taxable income more than - but not over - the tax is:
$0 $3,000 2% of the amount over $0
$3,000 $5,000 $60 plus 3% of the amount over $3,000
$5,000 $17,000 $120 plus 5% of the amount over $5,000
$17,000 - $720 plus 5.75% of the amount over $17,000 works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.

When you prepare a federal return with, we make it quick and easy to complete your Virginia state tax return. offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.

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Virginia Services Available
Preparation Preparation of a state tax return for Virginia is available for $29.95.
E-File E-File is available for Virginia.
Direct Deposit Direct Deposit is available for Virginia.
Non-Resident Preparation Non-resident VA state return's are available upon request.
Non-Resident E-File E-Filing non-resident VA state returns is not available.
Filing Deadline 4/18/2023
VA Counties VA Cities
AccomackAccomac, Assawoman, Atlantic, Belle Haven, Bloxom, Chincoteague Islan, Craddockville, Davis Wharf, Greenbackville, Greenbush, Hacksneck, Hallwood, Harborton, Horntown, Jenkins Bridge, Keller, Locustville, Mappsville, Mears, Melfa, Modest Town, Nelsonia, New Church, Oak Hall, Onancock, Onley, Painter, Parksley, Pungoteague, Quinby, Sanford, Saxis, Tangier, Tasley, Temperanceville, Wachapreague, Wallops Island, Wattsville, Withams
AlbemarleBatesville, Charlottesville, Covesville, Crozet, Earlysville, Esmont, Free Union, Greenwood, Howardsville, Ivy, Keene, Keswick, North Garden, Scottsville, White Hall
Alexandria CityAlexandria
AlleghanyIron Gate, Low Moor, Selma
AmeliaAmelia Court House, Jetersville, Mannboro
AmherstAmherst, Clifford, Madison Heights, Monroe, Sweet Briar
AppomattoxAppomattox, Evergreen, Pamplin, Spout Spring
ArlingtonArlington, Fort Myer
AugustaAugusta Springs, Churchville, Craigsville, Crimora, Deerfield, Fishersville, Fort Defiance, Greenville, Lyndhurst, Middlebrook, Mint Spring, Mount Sidney, Mount Solon, New Hope, Staunton, Steeles Tavern, Stuarts Draft, Swoope, Verona, West Augusta, Weyers Cave
BathBacova, Hot Springs, Millboro, Warm Springs, Williamsville
BedfordBig Island, Coleman Falls, Forest, Goode, Goodview, Hardy, Huddleston, Lowry, Moneta, Montvale, Thaxton, Villamont
Bedford CityBedford
BlandBastian, Bland, Ceres, Rocky Gap
BotetourtBlue Ridge, Buchanan, Cloverdale, Daleville, Eagle Rock, Fincastle, Glen Wilton, Oriskany, Roanoke, Troutville
Bristol CityBristol
BrunswickAlberta, Brodnax, Dolphin, Ebony, Freeman, Gasburg, Lawrenceville, Meredithville, Rawlings, Valentines, Warfield, White Plains
BuchananBig Rock, Davenport, Grundy, Harman, Hurley, Keen Mountain, Mavisdale, Maxie, Oakwood, Pilgrims Knob, Raven, Rowe, Shortt Gap, Vansant, Whitewood, Wolford
BuckinghamArvonia, Buckingham, Dillwyn, New Canton
Buena Vista CityBuena Vista
CampbellAltavista, Brookneal, Concord, Evington, Gladys, Long Island, Lynch Station, Lynchburg, Naruna, Rustburg
CarolineBowling Green, Corbin, Ladysmith, Milford, Port Royal, Rappahannock Acade, Ruther Glen, Sparta, Woodford
CarrollCana, Dugspur, Fancy Gap, Hillsville, Lambsburg, Laurel Fork, Woodlawn
Charles CityCharles City, Ruthville
CharlotteCharlotte Court Ho, Cullen, Drakes Branch, Keysville, Phenix, Randolph, Red House, Red Oak, Saxe, Wylliesburg
Charlottesville CiCharlottesville
Chesapeake CityChesapeake
ChesterfieldChester, Chesterfield, Midlothian, Moseley, Richmond
ClarkeBerryville, Bluemont, Boyce, Millwood, Paris, White Post
Clifton Forge CityClifton Forge
Colonial Heights CColonial Heights
Covington CityCovington
CraigNew Castle, Paint Bank
CulpeperAmissville, Boston, Brandy Station, Culpeper, Elkwood, Jeffersonton, Lignum, Mitchells, Rapidan, Reva, Richardsville, Rixeyville, Stevensburg, Viewtown
CumberlandCartersville, Cumberland
Danville CityDanville
DickensonBee, Birchleaf, Breaks, Clinchco, Clintwood, Haysi, McClure, Nora, Trammel
DinwiddieAmmon, Carson, Church Road, Dewitt, Dinwiddie, Ford, McKenney, Sutherland, Wilsons
EssexCaret, Center Cross, Champlain, Dunnsville, Hustle, Laneview, Loretto, Millers Tavern, Tappahannock
FairfaxAlexandria, Annandale, Burke, Centreville, Chantilly, Clifton, Dunn Loring, Fairfax, Falls Church, Fort Belvoir, Great Falls, Greenway, Herndon, Lorton, McLean, Merrifield, Mount Vernon, Newington, Oakton, Reston, Springfield, Vienna, West McLean
Fairfax CityFairfax, Fairfax Station
Falls Church CityFalls Church
FauquierBealeton, Broad Run, Calverton, Casanova, Catlett, Delaplane, Goldvein, Hume, Markham, Marshall, Midland, Orlean, Rectortown, Remington, Somerville, Sumerduck, The Plains, Upperville, Warrenton
FloydCheck, Copper Hill, Floyd, Indian Valley, Willis
FluvannaBremo Bluff, Fork Union, Kents Store, Palmyra, Troy
FranklinBoones Mill, Callaway, Ferrum, Glade Hill, Henry, Penhook, Redwood, Rocky Mount, Union Hall, Wirtz
Franklin CityFranklin
FrederickBrucetown, Clear Brook, Cross Junction, Gore, Middletown, Star Tannery, Stephens City, Stephenson, Winchester
Fredericksburg CitFredericksburg
Galax CityGalax
GilesEggleston, Glen Lyn, Goldbond, Narrows, Newport, Pearisburg, Pembroke, Rich Creek, Ripplemead, Staffordsville
GloucesterAchilles, Ark, Bellamy, Bena, Dutton, Gloucester, Gloucester Point, Hayes, Maryus, Ordinary, Schley, Severn, Ware Neck, White Marsh, Wicomico, Woods Cross Roads, Zanoni
GoochlandBeaumont, Columbia, Crozier, Fife, Goochland, Gum Spring, Hadensville, Maidens, Manakin Sabot, Oilville, Richmond, Sandy Hook, State Farm
GraysonElk Creek, Fries, Independence, Mouth of Wilson, Trout Dale, Volney, Whitetop
GreeneDyke, Quinque, Ruckersville, Stanardsville
GreensvilleEmporia, Jarratt, Skippers
HalifaxAlton, Clover, Cluster Springs, Crystal Hill, Halifax, Nathalie, Republican Grove, Scottsburg, South Boston, Vernon Hill, Virgilina
Hampton CityFort Monroe, Hampton
HanoverAshland, Beaverdam, Doswell, Hanover, Mechanicsville, Montpelier, Rockville, Studley
Harrisonburg CityHarrisonburg
HenricoGlen Allen, Highland Springs, Richmond, Sandston
HenryAxton, Bassett, Collinsville, Fieldale, Ridgeway, Spencer, Stanleytown
HighlandBlue Grass, Doe Hill, Head Waters, McDowell, Monterey, Mustoe
Hopewell CityHopewell
Isle of WightBattery Park, Carrollton, Carrsville, Isle of Wight, Rescue, Smithfield, Windsor, Zuni
James CityJamestown, Norge, Toano, Williamsburg
King and QueenBruington, King and Queen Cou, Little Plymouth, Mascot, Mattaponi, Newtown, Saint Stephens Chu, Shacklefords, Stevensville, Walkerton
King GeorgeDahlgren, Dogue, Jersey, King George, Ninde, Rollins Fork, Sealston
King WilliamAylett, King William, Manquin, West Point
LancasterIrvington, Kilmarnock, Lancaster, Lively, Merry Point, Mollusk, Morattico, Nuttsville, Weems, White Stone
LeeBen Hur, Blackwater, Dryden, Ewing, Jonesville, Keokee, Pennington Gap, Rose Hill, Saint Charles
Lexington CityLexington
LoudounAldie, Arcola, Ashburn, Chantilly, Dulles, Hamilton, Leesburg, Lincoln, Lovettsville, Middleburg, Paeonian Springs, Philomont, Purcellville, Round Hill, Sterling, Waterford
LouisaBumpass, Louisa, Mineral, Trevilians
LunenburgDundas, Fort Mitchell, Kenbridge, Lunenburg, Victoria
Lynchburg CityLynchburg
MadisonAroda, Banco, Brightwood, Etlan, Graves Mill, Haywood, Hood, Leon, Locust Dale, Madison, Madison Mills, Oakpark, Pratts, Radiant, Rochelle, Syria, Wolftown, Woodberry Forest
Manassas CityManassas
Manassas Park CityManassas
Martinsville CityMartinsville
MathewsBohannon, Cardinal, Cobbs Creek, Diggs, Foster, Grimstead, Gwynn, Hallieford, Hudgins, Mathews, Moon, New Point, North, Onemo, Port Haywood, Susan
MecklenburgBaskerville, Boydton, Bracey, Buffalo Junction, Chase City, Clarksville, La Crosse, Nelson, Skipwith, South Hill
MiddlesexChristchurch, Church View, Deltaville, Hardyville, Hartfield, Jamaica, Locust Hill, Saluda, Topping, Urbanna, Wake, Water View
MontgomeryBlacksburg, Christiansburg, McCoy, Pilot, Riner, Roanoke, Shawsville
NelsonAfton, Arrington, Faber, Gladstone, Lovingston, Massies Mill, Montebello, Nellysford, Norwood, Piney River, Roseland, Schuyler, Shipman, Tyro, Wingina
New KentBarhamsville, Lanexa, New Kent, Providence Forge, Quinton
Newport News CityFort Eustis, Newport News
Norfolk CityNorfolk
NorthamptonBirdsnest, Cape Charles, Capeville, Cheriton, Eastville, Exmore, Franktown, Jamesville, Machipongo, Marionville, Nassawadox, Oyster, Seaview, Townsend, Wardtown, Willis Wharf
NorthumberlandBurgess, Callao, Edwardsville, Heathsville, Lottsburg, Ophelia, Reedville, Wicomico Church
Norton CityNorton
NottowayBlackstone, Burkeville, Crewe, Nottoway
OrangeBarboursville, Burr Hill, Gordonsville, Locust Grove, Montpelier Station, Orange, Rhoadesville, Somerset, Unionville
PageLuray, Rileyville, Shenandoah, Stanley
PatrickArarat, Claudville, Critz, Meadows of Dan, Patrick Springs, Stuart, Vesta, Woolwine
Petersburg CityPetersburg
PittsylvaniaBlairs, Callands, Cascade, Chatham, Dry Fork, Gretna, Hurt, Java, Keeling, Pittsville, Ringgold, Sandy Level, Sutherlin
Poquoson CityPoquoson
Portsmouth CityPortsmouth
PowhatanMacon, Powhatan
Prince EdwardFarmville, Green Bay, Hampden Sydney, Meherrin, Prospect, Rice
Prince GeorgeDisputanta, Fort Lee, Prince George
Prince WilliamBristow, Catharpin, Dumfries, Gainesville, Haymarket, Manassas, Nokesville, Occoquan, Quantico, Triangle, Woodbridge
PulaskiBelspring, Draper, Dublin, Hiwassee, New River, Newbern, Parrott, Pulaski
Radford CityRadford
RappahannockAmissville, Castleton, Chester Gap, Flint Hill, Huntly, Sperryville, Washington, Woodville
RichmondFarnham, Haynesville, Sharps, Village, Warsaw
Richmond CityRichmond, University of Rich
RoanokeBent Mountain, Catawba, Elliston, Roanoke, Vinton
Roanoke CityRoanoke
RockbridgeBrownsburg, Fairfield, Glasgow, Goshen, Natural Bridge, Natural Bridge Sta, Raphine, Rockbridge Baths, Vesuvius
RockinghamBergton, Bridgewater, Broadway, Criders, Dayton, Elkton, Fulks Run, Grottoes, Hinton, Keezletown, Lacey Spring, Linville, McGaheysville, Mount Crawford, Penn Laird, Pleasant Valley, Port Republic, Singers Glen, Timberville
RussellCastlewood, Cleveland, Dante, Honaker, Lebanon, Rosedale, Swords Creek
Salem CitySalem
ScottDuffield, Dungannon, Fort Blackmore, Gate City, Hiltons, Nickelsville, Weber City
ShenandoahBasye, Edinburg, Fishers Hill, Fort Valley, Maurertown, Mount Jackson, New Market, Orkney Springs, Quicksburg, Strasburg, Toms Brook, Woodstock
SmythAtkins, Broadford, Chilhowie, Marion, Saltville, Seven Mile Ford, Sugar Grove
SouthamptonBoykins, Branchville, Capron, Courtland, Drewryville, Ivor, Newsoms, Sedley
SpotsylvaniaFredericksburg, Partlow, Spotsylvania, Thornburg
StaffordBrooke, Fredericksburg, Garrisonville, Hartwood, Quantico, Ruby, Stafford
Staunton CityStaunton
Suffolk CitySuffolk
SurryClaremont, Dendron, Elberon, Spring Grove, Surry
SussexStony Creek, Sussex, Wakefield, Waverly, Yale
TazewellAmonate, Bandy, Bishop, Bluefield, Boissevain, Burkes Garden, Cedar Bluff, Doran, Falls Mills, Horsepen, Jewell Ridge, North Tazewell, Pocahontas, Pounding Mill, Red Ash, Richlands, Tannersville, Tazewell
Virginia Beach CitVirginia Beach
WarrenBentonville, Front Royal, Linden, Middletown
WashingtonAbingdon, Damascus, Emory, Glade Spring, Meadowview, Mendota
Waynesboro CityWaynesboro
WestmorelandColes Point, Colonial Beach, Hague, Kinsale, Montross, Mount Holly, Oldhams, Sandy Point, Stratford, Zacata
Williamsburg CityWilliamsburg
Winchester CityWinchester
WiseAndover, Appalachia, Big Stone Gap, Coeburn, East Stone Gap, Pound, Saint Paul, Stonega, Wise
WytheAustinville, Barren Springs, Cripple Creek, Crockett, Ivanhoe, Max Meadows, Rural Retreat, Speedwell, Wytheville
YorkHampton, Lackey, Lightfoot, Seaford, Yorktown